With the completion of the filing of GSTR-3B returns last month,
businesses are now preparing in full swing to file their GSTR-1 returns.
The recent decision by the GST Implementation Committee to extend the
due dates for filing GSTR-1, GSTR-2 and GSTR-3 for the month of July,
offers a much needed relief to the businesses. You will get additional
time to prepare accurate returns. The revised dates are as follows.

Returns period

GSTR-1

GSTR-2

GSTR-3

July,2017

10th October,2017

31st October,2017

10th November,2017

*Due Dates for filing above mentioned returns for subsequent periods shall be notified at a later date.
You already know, GSTR-3B is an interim return which is required to
be filed instead of regular returns GSTR-1, GSTR-2 and GSTR-3 for the
months of July and August, 2017. In addition, the regular returns in
GSTR-1, GSTR-2 and GSTR-3 for the mentioned period need to be filed as
per the revised specified due dates. To know more on the Form GSTR-3B,
please read How to File Form GSTR-3B.
GSTR-3B is a summary level return, in which the consolidated value of
tax liability and eligible Input Tax Credit (ITC) have to be declared,
whereas in the regular returns (?), you are required to declare
invoice-wise and (?) rate-wise details. The thumb rule here is that
summary declared in GSTR-3B should match with details furnished in
regular returns. This means, the tax paid on the basis of GSTR-3B should
match with the tax liability generated in GSTR-3 of July month.
Now, you might wonder, “How can I match GSTR-3B with GSTR-1 and
GST-2? How does the GST system match GSTR-3B with GSTR-3?” Let us answer
your questions in detail.

How to match GSTR-3B with GSTR-1 and GSTR-2

All Outward Supplies summary declared in Table 3 of Form GSTR-3B
except the Inward Supplies liable for reverse charge should be matched
with the invoice-wise details of Outward Supplies declared in Form
GSTR-1.

Similarly, ITC details declared in Table 4 of form GSTR-3B including
the tax liability on Inward Supplies liable for reverse charge should
be matched with GSTR-2.The details of matching of GSTR-3B with GSTR-1
and GSTR-2 are shown in the table below:

Details of GSTR-3B

Matched with GSTR-1 or GSTR-2

Remarks

Details of Outward Supplies declared in Table 3.1

GSTR-1

The details of Inward Supplies liable for reverse charge declared in Table 3.1 should be matched with GSTR-2.

How does the GST system match GSTR-3B with GSTR-3?

Based on the Outward Supplies submitted in GSTR-1 and Inward Supplies
submitted in GSTR-2, the revised tax liability and eligible ITC gets be
auto populated in Part-B of GSTR-3 as shown below.
From the details of GSTR-1
and GSTR-2, system would auto populate the correct figures of tax
payable in column 2 of Table 12 of FORM GSTR-3.In column 2 to 7, the tax
already paid through the electronic cash ledger and electronic credit
ledger while filing GSTR-3B will be auto captured by the system.
Ideally, if there is no difference between the details of output tax
liability and eligible ITC furnished in GSTR-3B and the details
furnished in GSTR-1 and GSTR-2, the amount of tax payable in Part B of
GSTR-3 and tax paid in GSTR-3B will be the same. In such a case, you can sign and submit GSTR-3 without any additional payment of tax.
Suppose there are differences in tax payable and tax paid in the
after you have filed the above mentioned forms. What will you do to
regularize the gap? We will guide you on this in our next blog.

Introduction

The process for New Registration under GST in the GST portal comprises of Part A and Part B.
We have familiarized you with Part A of the process. In our previous
blog, we took you through the first 3 pages of Part B of the New GST
Registration online form – Business Details, Promoters / Partners &
Authorized Signatory. If you recollect, completing these 3 pages (out of
the 9) itself accounts for 99% of the form completion process for new
registration under GST.
In this blog, we will guide you to fill the remaining 6 pages in Part B of the New GST Registration online form.

Authorized Representative

This section is of importance for all those businesses who are
looking to employ the services of a GST practitioner or any other tax
expert to handle their returns filing on the GST portal. Accordingly,
this page should be filled up, while taking a new registration under
GST.

Do you have any Authorized Representative? (Yes / No; if you select No, the page will remain as it is; if you select Yes, the page will expand and other fields will emerge)

Type of Authorized Representative (GST Practitioner / Other)

In case you have selected the GST Practitioner option in the field Type of Authorized Representative, the Enrolment ID field will get activated and all other fields will become inactive.

Enrolment ID* (Active only if you select GST Practitioner option in the field Type of Authorized Representative)

At the end of this page, click Save & Continue.

In case you have selected the Other option in the field Type of Authorized Representative, the Enrolment ID field becomes inactive, and the other fields become active.

Name of Person*

Designation / Status* (Select from list)

Chartered Accounting holding COP

Company Secretary holding COP

Cost Accountant holding COP

Lawyer currently licensed to practice

Retired employee of Centre / State Revenue Department

Mobile Number*

Email Address*

PAN*

Aadhaar Number (If you provide your Aadhaar here,
(other than companies/LLP) you can sign your forms/returns using e-Sign
based on Aadhaar without furnishing the Digital Signature)

Telephone Number (with STD Code)

Fax Number (with STD Code)

At the end of this page, click Save & Continue.

Principal Place of Business

Address

State field will be auto filled.

Building No. / Flat No.*

Floor No.

Name of the Premises / Building

Road / Street*

City / Town / Locality / Village*

District*

PIN Code

Latitude

Longitude

Contact Information

Office Email Address*

Office Telephone Number (with STD Code)

Mobile Number*

Office FAX Number (with STD Code)

Premises Information

Nature of Possession of Premises* (Select from the list)

Consent

Leased

Own

Rented

Shared

Others

Proof of Principal Place of Business*

Please note that only PDF / JPEG file of size below 1 MB is allowed
to be uploaded here. In case you have a JPEG file, you can compress it
using MS Paint; if you have a PDF file, you can just go online and get
the file compressed using any of the numerous free PDF compression
websites.

Nature of Business Activity

You can select one or more of the following options listed:

Bonded Warehouse

Factory / Manufacturing

Leasing Business

Retail Business

Works Contract

EOU / STP / EFTP

Import

Office / Sale Office

Warehouse / Depot

Export

Supplier of Services

Recipient of Goods or Services

Wholesale Business

Others (Please Specify)

Additional Place of Business

Have additional place of business? (Yes / No)

At the end of this page, click Save & Continue.

Additional Places of Business

In case you have selected No for the field Have additional place of business?
in the previous page, this page will appear blank with a notice,
explaining how you can add details of additional places of business, if
you wish to. In case you have nothing more to add, you may click Continue and proceed.
In case you have selected Yes for the field Have additional place of business? in the previous page, the page will prompt you to share more details:

Number of additional places*

Click Add New at the bottom of the page (Every time you click Add New, a page exactly similar to the Principal Place of Business will open up, wherein you have to enter the details of your additional places of businesses).

At the end of this page, click Save & Continue.

Goods and Services

Goods

You can search for the goods / commodities supplied by your business,
either by name or by HSN code, which is crucial for new registration in
GST.

Services

You can search for the services offered by your business, either by
name or by SAC code, which is crucial for new registration in GST.
At the end of this page, click Save & Continue.Note: However, please note that the HSN
and SAC codes provided in the GST portal are still the old code
numbers, and do not match with the fresh list as per CBEC. Therefore to
be on the safer side, it is best to search Goods/Services by name from
the drop down list provided, and then select them.

Bank Accounts

Total Number of Bank Accounts maintained* (Enter the number of accounts)

Click Add New to enter the bank account details (On doing so, a new table will emerge which will need to be filled up).

Details of Bank Account

Account Number*

Type of Account*

Enter Bank IFSC* (In case you are not aware of your
bank’s IFSC Code, a search link has been provided, where you can
determine the IFSC Code by providing the Bank Name, State, District and
City. Enter the IFSC Code and click Get Address to confirm the address).

Document Upload

Proof of Details of Bank Account*

Please note that only PDF / JPEG file of size below 1 MB is allowed
to be uploaded here. In case you have a JPEG file, you can compress it
using MS Paint; if you have a PDF file, you can just go online and get
the file compressed using any of the numerous free PDF compression
websites. The documents which you may upload are:

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